何谓公共财政 ?其基本框架如何构成 ?这是公共财政理论研究和改革实践必须回答或探索的重大问题。基于以下的分析：第一，公共财政是与市场经济相适应的财政形态，如果仅将公共财政定位在满足公共需要上，这是不够的。第二，公共财政基本框架由两个有机部分构成，一是公共财政 What is public finance? How is its basic framework formed? This is a major issue that must be answered or explored in the study of public finance and the practice of reform. Based on the following analysis: First, public finance is a financial form that is compatible with a market economy. This is not enough if the public finance is to be positioned solely to meet public needs. Second, the basic framework of public finance consists of two organic parts, one is public finance